Schedule 11, Part 5, paragraph 92(1)

In this paragraph and paragraph 93— “transferred CCP” means a CCP all or part of the ownership of which has been transferred in accordance with paragraph 27(2), 29(3), or 30(2), “former group company” means anything which was a group undertaking in relation to the transferred CCP immediately before the transfer (whether or not it is also a group undertaking in relation to the transferred CCP immediately after the transfer), “group undertaking” has the meaning given by section 1161(5) of the Companies Act 2006.

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Source: legislation.gov.uk · retrieved 2026-09-04